Effects of supervision on tax compliance : evidence from a field experiment in Austria

We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

Business Process Management: 13th International Conference, BPM 2015, Innsbruck, Austria, August 31 -- September 3, 2015, Proceedings

BPM 2015 was the 13th International Conference on Business Process Management. It provided a global forum for researchers to meet and exchange views over research topics and outcomes in business process management. BPM 2015 was hosted by the University of Innsbruck and took place August 31 to September 3.

Reproduction of World War I portrait of Dr. Nathan Wolf of the 2nd Company of the 1st Landsturm Infantry Regiment Portraits Men

Dr. Nathan Wolf's medals: (bottom left) silver Wound Badge; Iron Cross 2nd Class; Iron Cross 1st Class; Zaehringer Loewe (Baden); (on right) Medal of the Turkish Crescent

Elisabet Eliasberg writing in her first American home after fleeing Hitler's Austria; 73 Payson Avenue, New York City Portraits Women

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Liese Roth; Badgastein, Austria.

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Reproduction of World War I portrait of Dr. Nathan Wolf of the 2nd Company of the 1st Landsturm Infantry Regiment Portraits Men

Dr. Nathan Wolf's medals: (bottom left) silver Wound Badge; Iron Cross 2nd Class; Iron Cross 1st Class; Zaehringer Loewe (Baden); (on right) Medal of the Turkish Crescent

Paula Pohl Rieser nee Wagner and Max Rieser; Schruns, Austria Portraits Couples

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[Drinking cup of the Chevra Kadisha in Eisenstadt, Austria].

Seven photographic reproductions of a white porcelain ceremonial drinking cup used circa 1715 by the local Chevra Kadisha (burial society) in Eisenstadt, Austria, with Hebrew text and depictions of a Jewish funeral around the circumference.

Salzburg, Austria vacation album Album

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